Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 84
Page 62
... corporation did so elect , the tax which it paid was , in effect , equivalent to a prepayment of the Part III tax . Where the corporation was not always taxed under section 70 its dividends are only exempt from Part III tax to the ...
... corporation did so elect , the tax which it paid was , in effect , equivalent to a prepayment of the Part III tax . Where the corporation was not always taxed under section 70 its dividends are only exempt from Part III tax to the ...
Page 63
... corporation is held by a corporation resident in one of the foreign countries , dividends from the Canadian corporation to the foreign parent corporation will be taxed at 5 per cent . ( 4 ) Belgium & Finland . Neither of these ...
... corporation is held by a corporation resident in one of the foreign countries , dividends from the Canadian corporation to the foreign parent corporation will be taxed at 5 per cent . ( 4 ) Belgium & Finland . Neither of these ...
Page 372
... corporation can act as a catalyst associating corporate busi- ness enterprises carried on separately by the shareholders of the catalyst corporation . It is difficult to compre- hend why the creation of a tax - exempt personal corporation ...
... corporation can act as a catalyst associating corporate busi- ness enterprises carried on separately by the shareholders of the catalyst corporation . It is difficult to compre- hend why the creation of a tax - exempt personal corporation ...
Other editions - View all
Common terms and phrases
allowed amendments amount appellant's assets Bank benefit Bill British British Columbia budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains claimed Commission Committee corporation deduction Department dividends duties earned economic Edmonton effect employee Estate Tax Exchequer Court exemption expenditures expenses fact federal government Finance firms fiscal Fordham foreign Government of Canada grants Hoover Commission Hudson's Bay Company included Income Tax Act increase industry interest investment Journal land legislation levied loss ment Minister Montreal municipal nil assessment Ontario operation Ottawa paid Parliament payable payments principle problem profits provinces purchase purpose Quebec question re-assessment receipts received resident Revenue rules sales tax Saskatchewan shareholders shares taxable income taxation taxpayer tion Toronto Toronto Toronto trade transaction United United Kingdom Vancouver